Renfrewshire Council

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Business rates relief

You can reduce your business rates bill if you qualify for various forms of rates relief.

Since the introduction of uniform Business Rate, the levying of the unoccupied rate (also referred to as empty rate) has become mandatory on all properties.

The main categories of rates relief are:

Empty Property   

If your property (standard commercial) is empty, you will have to pay 50% business rates for the first three months. After these three months you will be entitled to 10% relief. For industrial properties you will not have to pay business rates for the first six months. After these six months you will be entitled to 10% relief. For listed buildings, properties in the hands of certain trustees, or properties with an RV of less than 1,700 you will get 100% relief.

Fresh Start Scheme 

Under the Fresh Start Scheme, if a property with an RV under £65,000 has been empty for 6 months or more, and then occupied, 100% relief can be applied for 12 months if no other reduction is being made.

If you are applying from 1 April 2018 onwards use the application titled 'Fresh Start Scheme application from 010418', if your application is for a period prior to 1 April 2018 please use the application titled 'Fresh Start Scheme application form'.   

Mandatory relief 

Registered charities and amateur sports clubs can apply for up to 80% relief on any non-domestic property which is used wholly or mainly for that charity or club.

If you qualify for this relief, we may remove the remaining 20% of the bill by awarding discretionary relief.

Discretionary relief 

Relief of up to 100% may be available for properties which are used by certain organisations which are not-for-profit, for example, sports, theatre, arts, clubs and so on. It is possible for certain licensed clubs to receive discretionary relief.

Disabled persons relief 

You may be eligible for up to 100% relief if you provide residential accommodation for the care of people who are ill or if you provide training, welfare services or workshops for disabled people.

New and improved properties relief  

This relief is available to all new build and certain improved properties.

Day nursery relief 

This provides 100% relief from business rates for day nurseries for a maximum for three years.

Small Business Bonus Scheme 

The Small Business Bonus Scheme provides a discount of 100% or 25% for occupied eligible Business properties. 

Rateable value range% relief
£15,000 or less100%
£15,001 to £18,00025%
£18,001 to £35,00025% on each individual property with an RV value of £18,000 or less

If you have more than one business property, with a combined rateable value of between £18,001 and £35,000, you will get a 25% relief on each individual property with a rateable value of under £18,000.

Transitional relief

The Scottish Government introduced new legislation that capped 2017/18 Non Domestic Rates Revaluation increases at 12.5% for specific business categories. This relief has been extended and only properties currently being used for one of the categories specified below with a rateable value of £1,500,000 or less are eligible to apply. If you need more information please contact the Revenues Business Team.  

The categories included are:

  • Bed and Breakfast accommodation
  • Camping Site
  • Caravan
  • Caravan site
  • Chalet and holiday hut
  • Guest house, hotel and hostels
  • Public House
  • Restaurants
  • Renewable energy generation (no longer applicable)
  • Self catering holiday accommodation
  • Timeshare accommodation

 

 

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